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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) OCTOBER 22, 1997
AMERICAN CRAFT BREWING INTERNATIONAL LIMITED
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
1-12119
(COMMISSION FILE NUMBER)
BERMUDA 72-1323940
(STATE OF OTHER JURISDICTION (I.R.S. EMPLOYER
OF INCORPORATION) IDENTIFICATION NUMBER)
ONE GALLERIA BOULEVARD, SUITE 1714, METAIRIE, LOUISIANA 70001
(ADDRESS, INCLUDING ZIP CODE, OF PRINCIPAL EXECUTIVE OFFICES)
(504) 849-2739
(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)
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Item 4. Changes in Registrant's Certifying Accountant. (Amended)
On October 29, 1997, American Craft Brewing International Limited (the
"Company") named Coopers & Lybrand LLP ("Coopers & Lybrand") as their new
independent accountants replacing Arthur Andersen LLP ("Arthur Andersen"), which
was dismissed as the Company's independent accountants on October 29, 1997. The
Company's Audit Committee recommended and approved the engagement of Coopers &
Lybrand.
Arthur Andersen was the independent accountant for the Company's two most
recent fiscal years. Arthur Andersen's report on the Company's financial
statement for the two most recent fiscal years did not contain an adverse
opinion or a disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principles. During the Company's two most
recent fiscal years (fiscal years ended October 31, 1996 and October 31, 1995)
and during the interim period ended October 31, 1997, there were no
disagreements with the former accountants on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of the former
accountants would have caused the former accountants to make reference to the
subject matter of the disagreement in connection with its reports. No
"reportable event" as defined in Rule 304(a)(1)(v) of Regulation S-K occurred
within the Company's two most recent fiscal years (fiscal years ended
October 31, 1996 and October 31, 1995) and the subsequent interim period through
October 31, 1997. The Company has authorized the former accountant to respond
fully to the inquiries of the successor accountant.
The Company provided to the former accountant a copy of this Report on Form
8-K/A in the form in which it has been filed with the Commission. The former
accountant has furnished the Company with a letter addressed to the Commission,
which is filed as an Exhibit to this Report, indicating that it agrees with the
statements made in this Report.
Item 7. Financial Statements and Exhibits. (Amended)
(a) Financial Statements of Business Acquired.
Not Applicable
(b) Proforma Financial Information.
Not Applicable
(c) Exhibits.
The following exhibits are filed herewith:
16. Letter from Arthur Andersen LLP addressed to the Commission. (Amended)
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunder duly authorized.
AMERICAN CRAFT BREWING
INTERNATIONAL LIMITED
Date: November 11, 1997 By: /s/ James L. Ake
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James L. Ake
Executive Vice President
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EXHIBIT INDEX
16. Letter from Arthur Andersen LLP addressed to the Commission. (Amended)
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EXHIBIT 16
November 7, 1997
Securities & Exchange Commission
450 Fifth Street NW
Washington, DC 20549
Dear Sirs:
We have read and agree with the comments in Item 4 of the Form 8-K/A of American
Craft Brewing International Limited (Commission File Number 1-12119) dated
October 22, 1997.
Very truly yours,
ARTHUR ANDERSEN LLP
